Effective December 4, 2020, State law (P.L. 2019, c. 413) eliminates the wartime service requirement for the $250 Veterans Property Tax Deduction. Veterans must have active duty service with an honorable discharge. Reservists and National Guard personnel must be called to active duty service to qualify. Active duty for training continues to be ineligible.
If you are an honorably discharged veteran with active duty military service, you may qualify for an annual $250 Property Tax Deduction.
You also may qualify if you are a surviving spouse/civil union/domestic partner of an honorably discharged veteran with active duty military service.
Eligibility Requirements
With respect to the $250 Veterans Property Tax Deduction, the pretax year is October 1, 2020, with the deduction applied to the property taxes for Calendar Year 2021.
To qualify, as of October 1 of the pretax year, you must:
- Be a legal resident of New Jersey;
- Own the property;
- Have active duty service in the United States Armed Forces with an honorable discharge.
Eligibility Requirements for Surviving Spouse/Civil Union/Domestic Partner
To qualify, as of October 1 of the pretax year, you must:
- Be a legal resident of New Jersey;
- Own the property;
- Confirm the military service person died on active duty;
- Demonstrate the deceased veteran had active duty service in the United States Armed Forces with an honorable discharge;
- Document that the deceased veteran or military service person was a resident of New Jersey at the time of death;
- Have not remarried or formed a new registered civil union/domestic partnership.
Acceptable Documentation (Documentary Proof)
- Death Certificate;
- Deed;
- Probated Will;
- Marriage/Civil Union/Domestic Partner Certificate;
- Military Records (DD 214):
- New Jersey Driver’s License;
- New Jersey Voter’s Registration.
How to Apply:
File Form V.S.S. and all documentary proofs with your local assessor or tax collector.
How to Appeal if Your Application Is Denied
If your application is denied, you can file an appeal with the County Board of Taxation. File Form A-1 on or before April 1, following the denial, or on or before January 15, for residents of Burlington, Gloucester, and Monmouth counties only.
Publications
New Jersey Property Tax Benefits Brochure
Handbook for New Jersey Assessors (Chapter Four)
Contact
If you have questions, call your local assessor or tax collector, or call the Division of Taxation at 609-292-7974.
If you need help documenting your veteran status, call:
Official Site of The State of New Jersey